SCHEDULES
SCHEDULE 52Recovery of overpaid tax etc
Part 1Income tax and capital gains tax
Consequential amendments
7
(1)
Paragraph 4 of that Schedule (giving effect to claims and amendments) is amended as follows.
(2)
In sub-paragraph (1)—
(a)
for “and (4)” substitute “
to (5)
”
, and
(b)
omit “and to any other provision in the Taxes Acts which otherwise provides”.
(3)
In sub-paragraph (2), for “and (4)” substitute “
to (5)
”
.
(4)
Insert at the end—
“(5)
This paragraph has effect subject to any provision in the Taxes Acts that—
(a)
requires or allows effect to be given to a claim by other means, or
(b)
provides that an amount is not to be discharged or repaid.”